Article

Road Tax

S.C. Code Ann. § 56-11-410— Imposition and calculation of tax; effect of other motor carrier taxes; Infrastructure Maintenance Trust Fund
S.C. Code Ann. § 56-11-415— Exemption for certain motor carriers
S.C. Code Ann. § 56-11-420— Calculation of tax as affected by reporting period; applicability of nationally recognized standards
S.C. Code Ann. § 56-11-430— Submission by motor carrier of quarterly operations reports to Department of Motor Vehicles
S.C. Code Ann. § 56-11-440— Payment of tax
S.C. Code Ann. § 56-11-450— Tax credit; refunds
S.C. Code Ann. § 56-11-490— Lien on vehicle for excise tax, penalty, and interest; legal costs
S.C. Code Ann. § 56-11-500— Use of revenue funds from tax, penalties, and interest; State Highway Fund